Payment out of the EFRBS is a serious ill-health lump sum

Before the payment is made, has the “responsible person” (NIM02765) received written evidence from a registered medical practitioner that the employee is expected to live for less than one year?

Yes

Does the lump sum extinguish the individual’s entitlement to benefits under the arrangement (NIM02771)?

No

Payment cannot be disregarded in the calculation of earnings.

Yes

Is the lump sum paid before the individual is aged 75?

No

Yes

Payment can be disregarded in the calculation of earnings. See NIM14610 for the Class 1A position.